Explain which accounts are being affected.

Crane Limited is trying to determine the value of its ending inventory as of February 28,2027 , the company's year-end. The accountant counted everything that was in the warehouse as of February 28 , which resulted in an ending inventory valuation of $39,360. However, she didn't know how to treat the following transactions so she didn't record them. For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at what amount. For each item that is not included in ending inventory, indicate who owns it and what account, if any, it should have been recorded in